"Let his spirit depart and return to his earth. A parable: What is this similar to? It is similar to a skin bottle that is inflated and full of air, standing on the ground. Anyone who sees it is afraid of it, thinking it is something.
What did he do? He came to it, saw that it was just a skin bottle, touched it, and it fell, and the wind that filled it went out. The man said, 'I was afraid of it for no reason, but it was the wind that made it appear intimidating.' So said the Lord: 'Flesh is nothing,' as it is said, 'All flesh is grass, etc.' (Isaiah 40:6) And so it says, 'For man's life on earth is but a wind, (Job 25:6) etc.' He stands only on the breath.
When the breath goes out of him, he becomes dust. And so it says, 'Let his spirit depart and return to his earth, etc.' Thus said the Lord: 'I created this man and he stands and boasts. Then came Sennacherib the wicked and boasted and blasphemed, and immediately his spirit went out and his bowels were discharged. And so with Pharaoh, and so with Haman, and so with all the wicked of the world who revile and blaspheme, they are wind.
When their spirit goes out, their bowels are discharged.' Your desire is a Protector who stands forever; trust in Him at all times, and you are secure. As it is said, 'Happy is he who has the God of Jacob as his help, (Psalm 146:5) etc.' If you know in whom you trust, in He who made the heavens and the earth, who stretched out the heavens beneath, and established the earth above, that they should not move from their place.
So, anyone who trusts in me, his reward will never cease. Therefore, it is said, 'Happy is he who has the God of Jacob as his help, etc.' (Psalm 146:5) What is written after that? 'Who made the heavens and the earth, etc.' And all that is in them. From here, you learn that just as he has on land, he also has in the sea. Therefore, it says, 'The sea and all that is in it.'"